DCIT, CHENNAI V. Proactive Solutech (India) (P) Ltd., CHENNAI

MA 114/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6550 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 28-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI ... , . , $% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.114/CHNY/2017 IN I.T.A.NO. 1999/MDS/2016 ( / ASSESSMENT YEAR : 2010-11) THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 5(2), CHENNAI. V. M/S. PROACTIVE SOLUTECH (INDIA) (P) LTD., 5 TH FLOOR, MOOKAMBIKA COMPLEX, NO.4, LADY DESIKA ROAD, MYLAPORE, CHENNAI 600 004 PAN: AAACP9859K (APPLICANT) ( / RESPONDENT) APPLICANT BY : SHRI B. SAGADEVAN, JCIT /RESPONDENT BY : SHRI RAGHAV MENON, ADVOCATE /DATE OF HEARING : 11.05.2018 /DATE OF PRONOUNCEMENT : 11.05.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE REVENUE PRAYING FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD BY RECA LLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO. 1999/MDS/2016 DAT ED 06.10.2016 FOR THE ASSESSMENT YEAR 2010-11. 2 MP NO.114/CHNY/2017 2. AT THE OUTSET THE LD.DR SUBMITTED THAT THE TRIB UNAL HAD ERRONEOUSLY DISMISSED THE APPEAL OF THE REVENUE BY HOLDING THAT THE APPEAL IS NOT MAINTAINABLE DUE TO THE CBDT CIRCULAR NO.21/2015 DATED 10.12.2015 ON MONETARY LIMITS. THE LD.DR FURT HER SUBMITTED THAT THE REVENUE HAD FILED THE APPEAL BASED ON AUDI T OBJECTION AND THEREFORE THE CIRCULAR OF THE CBDT IS NOT BINDING O N THE REVENUE. IT WAS THEREFORE REQUESTED THAT THE ORDER OF THE TRIBU NAL DATED 06.10.2016 DISMISSING THE REVENUE APPEAL MAY BE REC ALLED AND POSTED FOR FRESH HEARING. 3. THE LD.AR COULD NOT CONTROVERT TO THE SUBMISSIO N OF THE LD.DR. 4. AFTER HEARING BOTH SIDES WE FIND MERIT IN THE S UBMISSION OF THE LD.DR. THE REVENUE HAD FILED THE APPEAL BASED ON THE AUDIT REPORT AND THEREFORE THE CIRCULAR OF THE CBDT SUPRA IS NOT BINDING ON THE REVENUE. THEREFORE WE HEREBY RECALL THE ORDER O F THE TRIBUNAL DATED 06.10.2016 AND FURTHER DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 11.07.2018 FOR FRESH HEARING. SINCE THE DATE OF HEARING IS INTIMATED TO BOTH THE PARTIES IN THE OPEN COURT, NOTICE NEED NOT BE SERVED. 3 MP NO.114/CHNY/2017 5. IN THE RESULT, THE MISCELLANEOUS PETITION OF TH E REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MAY, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 11 TH MAY, 2018 RSR . $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.